Sentences with phrase «net asset gains»

These are funds that have billions of dollars in assets — the biggest, the Vanguard Growth ETF (VUG), has $ 30 billion in AUM — attractive price tags, and they are all capturing new assets this year, at least six of them with net asset gains of more than $ 500 million.

Not exact matches

In the opinion of the Company's management, adjusted book value per share is useful in an analysis of a property casualty company's book value per share as it removes the effect of changing prices on invested assets (i.e., net unrealized investment gains (losses), net of tax), which do not have an equivalent impact on unpaid claims and claim adjustment expense reserves.

The National Association of Real Estate Investment Trusts («NAREIT») defines funds from operations («NAREIT FFO») as net income / (loss) attributable to common shareholders computed in accordance with generally accepted accounting principles in the United States («GAAP»), excluding gains or losses from sales of operating real estate assets and change in control of interests, plus (i) depreciation and amortization of operating properties and (ii) impairment of depreciable real estate and in substance real estate equity investments and (iii) after adjustments for unconsolidated partnerships and joint ventures calculated to reflect NAREIT FFO on the same basis.

Net losses (gains) on foreign exchange is primarily related to revaluation of foreign denominated assets and liabilities.

Net losses (gains) on disposal of assets, restaurant closures, and refranchisings represent sales of properties and other costs related to restaurant closures and refranchisings.

Yandex's Russian operating subsidiaries» functional currency is the Russian ruble, and therefore changes due to exchange rate fluctuations in the ruble value of these subsidiaries» monetary assets and liabilities that are denominated in other currencies are recognized as foreign exchange gains or losses within the Other loss, net line in the condensed consolidated statements of income.

In addition to the tax measures outlined in Chapter V: A Fair and Efficient Tax System, the 2014 Budget measures include net revenue gains of asset optimization (discussed in Chapter I, Section E: Making Every Dollar Count) totalling $ 0.9 billion in 2014 — 15 and $ 1.0 billion in 2015 — 16, and the revenue implications of the proposed removal of the electricity Debt Retirement Charge cost from residential users» bills (discussed in Chapter I, Section D: Fostering a Fair Society).

James P. Gorman, President and Chief Executive Officer, said, «Morgan Stanley effectively navigated turbulent markets while consolidating our market share gains with Institutional clients and demonstrating resilience across the Global Wealth Management business as evidenced by record net new assets flows since the formation of MSSB.

Other Post-Retirement, Net represents the other components of net periodic pension costs not classified as Service Costs, Interest Costs, Expected Return on Plan Assets, Actuarial Gains \ Losses, Amortization of Unrecognized Prior Service Costs, Settlements, Curtailments, or Transition CosNet represents the other components of net periodic pension costs not classified as Service Costs, Interest Costs, Expected Return on Plan Assets, Actuarial Gains \ Losses, Amortization of Unrecognized Prior Service Costs, Settlements, Curtailments, or Transition Cosnet periodic pension costs not classified as Service Costs, Interest Costs, Expected Return on Plan Assets, Actuarial Gains \ Losses, Amortization of Unrecognized Prior Service Costs, Settlements, Curtailments, or Transition Costs.

UNG has witnessed a decline in its net asset value due to transaction and borrowing costs despite its underlying asset gaining in value.

The Company accounts for fuel derivative financial instruments at fair value and recognizes such instruments in the accompanying consolidated balance sheets in other current assets under prepaid expenses and other assets if the total net unsettled fair value balance is in a gain position, or other current liabilities if in a net loss position.

Investment return, net asset value, and market price will fluctuate, and you may have a gain or a loss when you sell your shares.

Financial literacy will help you know the difference between income, revenue, and net profit; assets and liabilities, income and cash flow, earned income and passive income, investing and trading, capital gains and cash flow, etc..

Adjusted EBITDA and segment Adjusted EBITDA reflect adjustments for interest expense, net, income tax expense (benefit), depreciation and amortization, including accelerated depreciation, and the following adjustments discussed above: non-cash mark - to - market adjustments and cash settlements on interest rate swaps, provision for legal settlement, transaction costs and integration costs, restructuring and plant closure costs, assets held for sale, inventory valuation adjustments on acquired businesses, mark - to - market adjustments on commodity and foreign exchange hedges and foreign currency gains and losses on intercompany loans.

MLP funds accrue deferred income taxes for future tax liabilities associated with the portion of MLP distributions considered to be a tax - deferred return of capital and for any net operating gains as well as capital appreciation of its investments; this deferred tax liability is reflected in the daily NAV; and, as a result, the MLP fund's after - tax performance could differ significantly from the underlying assets even if the pre-tax performance is closely tracked.

Here is an important detail: The starting point against which those gains will be measured isn't the fund's actual net asset value on March 31, but rather the deeply discounted price the new buyers are paying..

Low - and moderate - income households were most affected by the housing market downturn, however those involved with this study saw gains in net worth, indicating that homeownership may be «a pathway to asset security,» as Grinstein - Weiss puts it.

Well, it depends on the Fund, but funds that are expected to generate dividends might be required to try to keep the net asset value around a certain amount, and dividend gains above that.

Tax - conscious mutual fund investors should determine a mutual fund's unrealized accumulated capital gains, which are expressed as a percentage of its net assets, before investing in a fund with a significant unrealized capital gain component.

When a mutual fund makes a capital gain or dividend distribution, the net asset value (NAV) drops by the amount of the distribution.

Portfolio Strategies Capital Pains: Rules for Capital Losses The tax code limits the deduction that can be taken for net capital losses, but it also allows losses to be offset by gains from assets other than investment securities.

The tax code limits the deduction that can be taken for net capital losses, but it also allows losses to be offset by gains from assets other than investment securities.

Includes capital gains and unrealized appreciation and depreciation in value of the fund's assets in addition to net investment income.

Some investors think that a fund's distribution offers a guaranteed gain, but distributions are just part of the fund's net asset value (NAV).

This means the net asset value of the fund is going up at the same pace as the value of the dividends plus the capital gains of the underlying stocks.

Taxes paid are paid on the net gains of all the assets.

However, the MCIP portfolios (except for the U.S. Treasury Money Market Portfolio) do not distribute any dividends or capital gains, so changes in the total returns are reflected by changes in the net asset value.Total return figures include changes in principal value, and any reinvested dividends and capital gain distributions.

However, the MCIP portfolios (except for the U.S. Treasury Money Market Portfolio) do not distribute any dividends or capital gains, so changes in the total returns are reflected by changes in the net asset value.

However much a fund pays out to investors in capital gains, a like amount is subtracted from the fund's net asset value.

Bloomberg estimated net deposits based on month - end assets for the funds and accounting for performance - related gains or losses.

Until the payout date, dividends and capital gains awaiting distribution are included in a fund's daily net asset value (NAV).

Once you link your accounts, you will gain not only a clear picture of your net worth, but access to innovative tools such as a 401 (k) fee analyzer, investment checkup tool, and a tool that shows you your ideal asset allocation target.

If the Titanic assets are worth $ 4 per share, will the company pay tax on the $ 4 per share or does it have a net operating loss (or tax basis in the assets) to shelter to the gain?

They neglect to mention that $ 1.1 mio Net Income turns out to be a $ (6.1) mio Loss when the Gain on Biological Assets is excluded.

As is the case with common stocks, the distribution of capital gains and dividends decreases the net asset value (NAV) of the fund by the amount distributed.

In addition, in each of the past two calendar years the fund generated total distributions of about 6 - 7 % of the net asset value, and with a large portion in short - term capital gains.

Unrealized gains on securities determine the mutual fund's net asset value until they are sold.

It should also be noted that in the past year the fund generated a considerable amount of long - and short - term capital gains, totaling about 12.5 % of the net asset value (NAV).

The investment illustration for the period ended 12/31/17 assumes reinvestment of all dividends and capital gains at net asset value.

Note that the fund's magnified exposure applies to losses as well as gains: Its net asset value should lose approximately twice the same amount, on a percentage basis, as any decrease in the daily performance of the index.

While the fund had no short - term capital gain distributions since 2004, and recently shifted its focus away from income, its long - term capital gain distributions could be quite large, such as the one of over 5 % of the net asset value (NAV) in 2013.

Investment return at both net asset value and market price as well as principal value will fluctuate, and you may have a gain or a loss when you sell your shares.

Investment return, net asset value, and market price will fluctuate, and you may have a gain or a loss when you sell your shares.

The average annual change in the net asset value, assuming all dividends and (3, 5 and 10 years) capital gains are reinvested on the date of distribution.

To be treated as a regulated investment company under Subchapter M of the Code, a Fund must also (a) derive at least 90 % of its gross income from dividends, interest, payments with respect to securities loans, net income from certain publicly traded partnerships and gains from the sale or other disposition of securities or foreign currencies, or other income (including, but not limited to, gains from options, futures or forward contracts) derived with respect to the business of investing in such securities or currencies, and (b) diversify its holdings so that, at the end of each fiscal quarter, (i) at least 50 % of the market value of a Fund's assets is represented by cash, U.S. government

A net capital gain is taxed as income, but if the asset was held for one year or more, the gain is first discounted by 50 % for an individual, or a third for a superannuation fund.

Equity Investment assets and net income and gains from equity investments consist of long - term investments and earnings from equity investments accounted for under the equity method of accounting and are not directly assignable to a business segment.

Installment Sales related items, Foreign Tax Credit, Passive Activities, Net Operating Loss carryovers, Schedule D amounts containing unrecaptured section 1250 gain (or anticipated for AMT purposes), sale of disposition of business assets, investment interest expense election including net capital gains in investment income, and items covered under «at risk» rules will not be accommodated by the systNet Operating Loss carryovers, Schedule D amounts containing unrecaptured section 1250 gain (or anticipated for AMT purposes), sale of disposition of business assets, investment interest expense election including net capital gains in investment income, and items covered under «at risk» rules will not be accommodated by the systnet capital gains in investment income, and items covered under «at risk» rules will not be accommodated by the system.

Among these requirements are the following: (i) at least 90 % of the fund's gross income each taxable year must be derived from dividends, interest, payments with respect to securities loans, and gains from the sale or other disposition of stock, securities or foreign currencies, or other income derived with respect to its business of investing in such stock or securities or currencies and net income derived from an interest in a qualified publicly traded partnership; (ii) at the close of each quarter of the fund's taxable year, at least 50 % of the value of its total assets must be represented by cash and cash items, U.S. Government securities, securities of other RICs and other securities, with such other securities limited, in respect of any one issuer, to an amount that does not exceed 5 % of the value of a Fund's assets and that does not represent more than 10 % of the outstanding voting securities of such issuer; and (iii) at the close of each quarter of the fund's taxable year, not more than 25 % of the value of its assets may be invested in securities (other than U.S. Government securities or the securities of other RICs) of any one issuer or of two or more issuers and which are engaged in the same, similar, or related trades or businesses if the fund owns at least 20 % of the voting power of such issuers, or the securities of one or more qualified publicly traded partnerships.

If Horizons HGU is successful in meeting its investment objective, its net asset value should gain approximately twice as much, on a percentage basis, as the Solactive Canadian Gold Miners Index when the Solactive Canadian Gold Miners Index rises on a given day.